All magazines 2014
PROBLEMS OF ACCOUNT
- The Federal law "On accounting" and account policy of the organization
- Financial liabilities as element of financial statements: classification and measurement issues
ACCOUNT AUTOMATION
- The actual problems of automation of accounting
PROBLEMS. OPINIONS. DECISIONS
- Russian and American versions of accounting theory: current state and comparative analysis
- Distribution problems in personnel costs by classification features Russian and international accounting standards
Taxation
- Monitoring of state tax risk as mechanism for improving the efficiency of tax administration
LIST OF MATERIALS
- List of materials published in the journal "International accounting" in 2013
PROBLEMS OF ACCOUNT
- Accounting as base of efficient outsourcing on railway transport enterprises
- Conceptual space accounting in Russian and foreign scientific tradition
- Information base of the support of the strategic administrative solutions
PROBLEMS. OPINIONS. DECISIONS
- Staff in accounting reforming in the Russian Federation
AUDIT ACTIVITY
- Development of internal controls for the management of agricultural production
Taxation
PROBLEMS OF ACCOUNT
- Compliance - control system of internal control of corporations
- Features of formation of professional judgment in conditions of application of the principles of account
- Financial liabilities as element of financial statements: identification issues
Taxation
- Tax control in the system of tax reporting in electronic form
PROBLEMS. OPINIONS. DECISIONS
- Specificity of evaluation of accounts receivable and accounts payable of the enterprise
CREDIT ORGANIZATION
- Principles and factors of competitiveness of regional commercial banks
PAGES OF HISTORY
- Economy of Western Europe in period of early and classical feudalism (V-XIV cc)
PROBLEMS OF ACCOUNT
- Calculation methods of accounting estimated figure
- Positive accounting theory: history of occurrence and current status
- Essential issues of evaluation of non-monetary assets in accounting
AUDIT ACTIVITY
- Audit as obligatory element of the institutional environment of application of IFRS
- Social audit for the organizations of consumer cooperation: system of procedures and analytical indicators
PAGES OF HISTORY
- The historian's task – establishing the historical truth
PROBLEMS OF ACCOUNT
- Accounting of financial instruments and investments in accordance with ias and accounting regulations: methodological problems and distinctions
- Problems and trends of accounting outsourcing in Russia
CREDIT ORGANIZATION
- Fair value accounting impact on the financial results of credit institutions
PROBLEMS. OPINIONS. DECISIONS
- Problems of training of accountants and auditors during the reform period of higher education in Russia
- Factoring transactions: accounting-classification approach
AUDIT ACTIVITY
- The legal and methodological problems of materiality level accounting under preparation financial statements and under determination its reliability
Taxation
PROBLEMS OF ACCOUNT
- The Project of the accounting's federal standard "The Information about the stockholder equity of organization"
- The owners' equity valuation models in static, dynamic and actuarial accounting concepts
AUDIT ACTIVITY
- Part of the audit team is the most important factor of external quality assurance verification of corporate social reporting
PROBLEMS. VIEWS. SOLUTIONS
- The Forming and analysis of the financial key performance indicators of the organization
- Information interests of users of registration and reporting information
Foreign experience
- The Factors of impact on the quality of accounting information
PAGES OF HISTORY
- Ideal accounting of the Middle ages: expenses for the house
PROBLEMS OF ACCOUNT
- Transactional costs: bases of the group and accounting
- Monitoring of the enterprise's infrastructure as a key mechanism of management accounting innovative activity
PROBLEMS. OPINIONS. DECISIONS
- Monetization indicators integrated reporting in housing construction
- Information and control of information flow in the cost management in enterprises
Taxation
- Tax budgeting in the system of risk management in commercial bank
PAGES OF HISTORY
- Ideal accounting of middle ages: the earliest trial balance in the empire Franchesco Datini (1394)
PROBLEMS OF ACCOUNT
- «Reserve» restoration value of fixed assets
- Cost accounting and accounting obligations for protection and reforestation in the timber production
- A Wine quality based costing system
REFORMING of REPORTING
- Problems of disclosure of information on d&o liability insurance in the financial statements
PROBLEMS. VIEWS. SOLUTIONS
- Theoretical aspects segmentation
Taxation
- Place and role of the vat in the tax system in the formation of the revenue budget sources (the case of Volgograd region)
Foreign experience
- Accounting for environmental liabilities arising from the transactions with atmospheric air as a tool for sustainable economic development of Ukraine
ISSUES ON ACCOUNTING
- Classification of budgets in agricultural companies
- Analysis of the fair-value evaluation in accordance with the international-integrated-reporting concept project
- Assets valuation uncertainty and risk in the financial accounting in accord with IFRS
REFORMATION OF ACCOUNTING
- Credibility and informational limits of financial statement
PROBLEMS. VIEWS. SOLUTIONS
- The interrelation between the accountant’s professional judgment and the quality of financial reporting
AUDITING
- Assessment of observance of the auditing standardization principles
REFORMING of REPORTING
- Integratedreporting:questions of formation andanalysis
On the way to international standards
- Features of formation of the statement of financial position public sector entity to meet the requirements IPSAS 1 «Presentation of financial statements»
Account problems
- Improvement of costs accounting on wine and cognac producing enterprises
AUDITING
- Audit evidence and financial statement assertions in context of standards of auditing
- Audit performance evaluation
PROBLEMS. OPINIONS. DECISIONS
- Analysis of credit quality of small enterprises by a bank credit expert
FOR EDUCATIONAL PURPOSE
- New approaches to the theory and practice of tax administration
ISSUES ON ACCOUNTING
- Identification of the term "discount" in book keeping
- Depreciation policy of the organizations at the present stage
- Modern types of communication activities and their impact on specifics of the management accounting organization
On the way to international standards
- Adaptation of the accounting of biological assets management system in agricultural activities
REFORMATION OF REPORTING
- Principles of formation of the report on financial results in domestic and foreign practice
PROBLEM. OPINION. SOLUTION
- RETRACTED: Development of tools for evaluation of financial stability of enterprises of the military-industrial complex
On the way to international standards
- Accounting of the property of federal state autonomous educational institutions in accordance with Russian and International accounting standards
- Goodwill in the financial statements: a comparative analysis of national standards
ISSUES ON ACCOUNTING
- Developing the cost-management technical software in organizations of a grain-elevator complex
AUDITING
- Application of the CVP-analysis to assess the continuity of an auditee’s activities
Taxation
- Analysis of application of tax privileges as a tool to increase investmentactivity of the region (Republic of Dagestan)
Foreign experience
- Application of IFRS in Ukraine insurance companies: problems of accounting of insurance reserves
ISSUES ON ACCOUNTING
- Modeling the future budget as a money fund
- The organizational regulations of the land resources transaction accounting
REFORMATION OF REPORTING
- Business accounting and integrated reporting
On the way to international standards
- Uncertainty of the business-reputation concept: consequences for accounting and reporting
- Financial statement: the accumulated other comprehensive income and reclassification
PROBLEM. OPINION. SOLUTION
- Formation of the relevant information on receivables of interconnected trade organizations
Taxation
- The peculiarities of rated-expense accounting under the terms of corporate-income tax regulation in the Customs Union of Belarus, Kazakhstan and Russia
ISSUES ON ACCOUNTING
- "Reserve" impairment of financial investments
On the way to international standards
REFORMATION OF REPORTING
- Accounting and managerial report on budget execution of business processes in telecommunication companies
Taxation
- The improvement of transport tax for road construction in constituents of the Russian Federation
PROBLEMS. VIEWS. SOLUTIONS
- Accounting logistics (Analytical presentation of accounting)
Foreign experience
- Accounting for wood harvesting
On the way to international standards
- On expediency of use of the IAS 18 Revenue requirements when developing the federal accounting standards
- On evaluation and write-off methods as to inventories for production costs in accordance with the Russian and International standards
ISSUES ON ACCOUNTING
- Information on the environmental activities in corporate accounting and reporting
Taxation
- Tax incentives of business activities: crisis measures of the developed countries
PROBLEM. VIEWS. SOLUTION
- Accounting logistics (analytical presentation of accounting)
Foreign experience
- A model of accounting and analytical support of the costs-of-period management system
REFORMATION OF REPORTING
- Corporate reporting: new requirements and lines of development
Legal regulation
- The RF accounting legal regulation system
PROBLEM. VIEWS. SOLUTION
- Caution and care when selecting contractors: theoretical and practical aspects
- Development of a technique to analyze financial conditions of the vessel-construction-and-repair managing subjects and assessment of their financial and economic circumstances
AUDITING
- Particularities of materiality level identification of an audited entity
Foreign experience
- Financial results fraud accounting used by USA companies
ISSUES ON ACCOUNTING
- Application of fair value in the Russian and international accounting
AUDITING
- Applied aspects of internal auditing of buyers and customers settlement of accounts in the conditions of uncertainty and risks
- Audit quality from the viewpoint of a resource-based approach
Taxation
- Basic problems of double taxation
PROBLEM. VIEWS. SOLUTION
- Management accounting in flexible production systems
Foreign experience
- Tax preferences of leasing: foreign experience and domestic practice
On the way to international standards
- Foreign contracts accounting with signs of production activity hedging under IFRS
ISSUES ON ACCOUNTING
- Historical aspects of requirements to accounting policy and accounting entities valuation
- An accounting policy for segment accounting
Taxation
- Conceptual content of corporate tax policy and justification of its structure parameters
AUDITING
- The main approaches to technique of audit cost determination
PROBLEMS. VIEWS. SOLUTIONS
- Improving the legal framework of accounting and financial reporting
- The essence of the "efficiency" category
On the way to international standards
- Reforming normative regulation system of Russian accounting under IFRS
ISSUES ON ACCOUNTING
- Specifics of management accounting system elements of baking enterprises
- Accounting and analytical aspects of internal resources formation and application
- Methodical recommendations on cost and management accounting at the pre-contractual stage of construction activity within the framework of an integrated accounting system
Taxation
- Fixed assets contribution to authorized share capital: direct reflection of operation
REFORMATION OF REPORTING
- Modification of Russian accounting techniques in implementation of the International Financial Reporting Standards implementation: methodical providing
PROBLEMS. VIEWS. SOLUTIONS
- Question of the "efficiency" category
On the way to international standards
- Financial instruments information in financial statements of insurance companies in accordance with IFRS
ISSUES ON ACCOUNTING
- Net profit dep and balance reserves
AUDITING
- Methods of organization of managerial investment audit of economic subjects of agricultural sector
- Social audit of consumer cooperation organizations: a system of procedures and analytical indicators
AUTOMATION OF ACCOUNTING
- Automation of trade accounting processes applying the "1C: Enterprise 8" software
ISSUES OF ACCOUNTING
- Procedure of cost accounting of output of products in business-processes and centers of responsibilities system
AUDITING
- Internal audit procedures of project implementation in adoption of distance learning technologies
PROBLEMS. VIEWS. SOLUTION
- Evaluation method of monetary funds and an entity cash flow
- Financial result-oriented budgeting in the correctional system
LESSONS OF HISTORY
- Russian manufacturing accounting at the turn of the nineteenth and twentieth centuries
Foreign experience
- Modern trends of budget accounting in Ukraine
ISSUES ON ACCOUNTING
- An integrated accounting analysis system for an organization management
- An analysis of the cost-management method compliance to the relevant objectives of industrial management
REFORMATION OF REPORTING
- Non-financial reporting as a source of information about a company
PROBLEMS. VIEWS. SOLUTIONS
- Accounting concept development for exploration and mineral resources appraising
CHAPTER OF HISTORY
- Development of accounting methodology in Europe within the period of XV century and first half of XIX century
Foreign experience
- Accounting of consumers' environmental liabilities
On the way to international standards
- Disclosures in the financial reporting of worker's compensation in accordance with IFRS requirements
- "Golden parachute": assessment and estimation in accordance with the requirements of international standards of financial reporting
ISSUES ON ACCOUNTING
- Accounting and analytical support as a tool of business risk management
- Road map: simplification of registration for taxation and its convergence with accounting
- Accounting as an information base decision making in management of own capital
REFORMATION OF REPORTING
- Disclosure for analysis of financial status of commercial organizations in the financial statements
Taxation
- Accounting and tax issues of VAT from advance payment of buyers
CHAPTER OF HISTORY
- Cost accounting methods for manufacture: tradition and modern times
PROBLEMS. VIEWS. SOLUTIONS
- An analysis of financial condition of debtor according to financial statements
- Problems of RAS and IFRS accounting convergence for inventories
On the way to international standards
- Methods of forming of accounting policy on the basis of professional judgment of accountant
- Conceptual aspects of the International and Russian accounting practice for reflection of the allowance for doubtful accounts
ISSUES ON ACCOUNTING
- Performance management of the meat processing factory based on its accounting and analytical information of the costs and financial results
- Peculiarities of organization and maintenance of the management accounting system in the tourist companies
AUTOMATION OF ACCOUNTING
- Development of a managerial accounting system of investment activity
CHAPTER OF HISTORY
- The economy of Medieval Europe in the 15th and 16th centuries
On the way to international standards
- Joint activities in the framework of simple partnership agreement in terms of IFRS 11 joint activities
MANAGEMENT ACCOUNTS
- Cost centers and centers of responsibility in management accounting of the exploration industry
Taxation
- Specifics of taxation in the partnership of housing owners
AUDITING
- Improvement of the mechanism for monitoring of activities in the public sector of economy
PROBLEMS. VIEWS. SOLUTION
- The accounting paradigm in global economy: Russia's problems and their solutions
Foreign experience
- Advantages and disadvantages of accounting and control procedures when using real - time technologies and cloud computing
CHAPTER OF HISTORY
- Financial policies of the tsarist government during the First World War
ISSUES ON ACCOUNTING
- Accounting for impairment of assets in the case of impairment of goodwill as the field of application of professional judgment
- The balanced scorecard of the value-oriented management
- Management of by-products in wine-making
AUDITING
- Control aspects of budgeting system of processing organization of agro-industrial complex
- Integration of ethical principles of audit activities
CHAPTER OF HISTORY
- Structure and evolution of socio-economic institute of accounting
MANAGEMENT ACCOUNTING: DEVELOPMENT CONCEPTS
- Formation of the modern concept of managerial accounting and reporting of organizations based on the economic theory of Karl Marx capital
ISSUES ON ACCOUNTING
- Theoretical approaches to formation of management accounting system
AUDITING
- RETRACTED: Аccounting and reporting information on public support as per the Russian and international reporting standards
Taxation
- Evolution of tax control of transfer pricing in the Russian Federation
Foreign experience
- A comparative analysis of accounting of assets in Russia and China
- International and Ukrainian accounting experience in comparative aspects
On the way to international standards
- Developing fair value measurement in light of IFRS 13 application
- IFRS 5: Non-current assets held for sale and discontinued operations
AUDITING
- Theodor Limperg's scientific heritage: sources of the international standards of auditing
- State assistance as an object of auditing agricultural organization's financial statements
Taxes and taxation
- Tax optimization as an instrument for financial result planning of an organization's performance
Foreign experience
- Emerging issues in managing the overheads of industrial enterprises
PROBLEMS. VIEWS. SOLUTIONS
- Review of the monograph "A history of management accounting: the British experience" by Trevor Boyns and John Richard Edwards
ISSUES ON ACCOUNTING
- Improvement of accounting and analytical support for production operations management of an organization
REFORM OF REPORTING
- Evolution of consolidated financial statements regulation in Russia
PROBLEMS. VIEWS. SOLUTIONS
- Requirement for internal control of an economic entity and its effectiveness assessment
- Assessment and analysis of receivables and payables taking into account the time factor
CHAPTER OF HISTORY
- Forms of accounting: a historical aspect
On the way to international standards
- Correction of errors: from "red-ink" entry to cumulative effect according to IFRS and RAS
REFORM OF REPORTING
- Analysis of government assistance influence on business continuity and financial results of agricultural organizations
Taxation
- Chinese tax reforms: findings for Russia
AUDITING
- Developing the performance audit of public expenditures
Foreign experience
- A comparative analysis of liability accounting in Russia and China
ISSUES ON ACCOUNTING
- Revenue, expenses and financial results in accounting and reporting: theoretical and practical aspects
MANAGEMENT ACCOUNTS
- A segmental approach to internal control in agricultural holdings
Taxes and taxation
- Harmonizing tax systems as a method of limiting tax competition under conditions of integration
Foreign experience
- The structure of financial statements in Russia and China
CHAPTER OF HISTORY
- Components of accounting methodology in the countries of the world
- Specific accounting of funds in the ledger of the Genoese Commune for 1340
INTERNATIONAL AND NATIONAL STANDARDS
- Aspects of organizations' liabilities reform in the system of Russian Accounting Standards
ISSUES ON ACCOUNTING
- Improvement of cash flow accounting on the basis of a multi-design method
AUDITING
- Legal and regulatory framework for audit activities in the Russian Federation
Taxes and taxation
- Economic entities' tax burden calculation methodology
PROBLEMS. VIEWS. SOLUTIONS
- The internal control entities in the economic security system of enterprises
INTERNATIONAL AND NATIONAL STANDARDS
- Accounting for held-to-maturity debt financial investment under IFRS
MANAGEMENT ACCOUNTS
- Problems and prospects of managerial accounting development in Russia
ISSUES ON ACCOUNTING
- The use of fixed assets: economic benefits, impact on the relevance of accounting information
Taxes and taxation
- Value added taxation: international experience of information exchange and tax offences countering
REFORM OF REPORTING
- Innovation costs in financial and statistical reporting of organizations
PROBLEMS. VIEWS. SOLUTIONS
- State treasury control: theoretical and methodological aspects of development
ISSUES ON ACCOUNTING
- Sources of financing the innovation activity of corporations: an accounting aspect
- Advantages and disadvantages of alternative options of inventory accounting under the standard method
INTERNATIONAL AND NATIONAL STANDARDS
- Evaluation and accounting for borrowings under Russian and international standards: similarities and differences
REFORM OF REPORTING
- Improving the non-monetary asset evaluation technique in financial statements
PROBLEMS.VIEWS. SOLUTIONS
- The preconditions for developing an integrated processoriented accounting system
Foreign experience
- Implementing the International Standards of Supreme Audit Institutions
MANAGEMENT ACCOUNTS
- Management accounting and management: issues of cross-functional interaction
ISSUES ON ACCOUNTING
- Risk accounting in commercial organizations
AUDITING
- Approaches to profit tax audit of trade organizations
PROBLEMS. VIEWS. SOLUTIONS
- Sources of funding of non-profit organizations: concepts, classification, formation and use
ISSUES ON ACCOUNTING
- Assessment of short-term biological asset of dairy cattle breeding at its fair value
- Methodological support of accounting activities of small enterprises: differentiation of approaches
AUDITING
- Key factors and priorities for auditing in the EEU integration space
PROBLEMS.VIEWS. SOLUTIONS
- The internal control system as a means of identifying the risks
Foreign experience
- Analysis of external quality control of audit services in the Russian Federation and Ukraine
MANAGEMENT ACCOUNTS
- The experience of implementing the ABC method in accounting practices of agricultural organizations
Taxes and taxation
- Taxation of real estate of citizens: experience of the CIS countries
PROBLEMS. VIEWS. SOLUTIONS
- Postulates, paradigms and scientific theories: accounting perspective and contemporary assessment
REFORM OF REPORTING
- Increasing informational content of financial statements of livestock farms
- Information and accounting support for economic analysis and improvement of operational budgeting of industrial enterprise performance based on standard operating rates
ISSUES ON ACCOUNTING
- Reporting in multivariate accounting for internal management and external regulation of the economy
INTERNATIONAL AND NATIONAL STANDARDS
- The rationale behind using fair value to increase the reliability of accounting and reporting of accounting items
MANAGEMENT ACCOUNTS
- Strategic management accounting for corporate profits
- Major directions of management accounting development in indoor gardening
REFORM OF REPORTING
- Information disclosure in financial statements: evolution of national systems and integration determinants
Foreign experience
- Developing financial statements in conditions of changed user requirements
INTERNATIONAL AND NATIONAL STANDARDS
- Features of the first application of international financial reporting standards
ISSUES ON ACCOUNTING
- Investment assets as a new accounting object and its rules of valuation in russian and international accounting
REFORM OF REPORTING
- Evolution, current status and trends of accounting and reporting segment in organizations
Managerial accounting
- The russian accounting methodology for goodwill against world trends: current state and development vector
PROBLEMS. VIEWS. SOLUTIONS
- Organization of accounting documentation of transactions with discounts
ISSUES ON ACCOUNTING
- Problems of accounting requirements systematization
- License agreement and commercial concession agreement: legal and accounting aspects
MANAGEMENT ACCOUNTS
- Prospects and patterns of national management accounting system development
REFORM OF REPORTING
- Organizational and methodological base of segment reporting generation by agricultural holdings
- Comparative analysis of accounting and financial approaches to company valuation
AUDITING
- Auditor's report and its information capabilities from the view point of the users of financial statements
MANAGEMENT ACCOUNTS
- Management accounting for activity of medical state (municipal) institutions: organizational approaches
- Dispositive properties of management accounting
REFORM OF REPORTING
- A modern look at the capital estimates in accordance with the concept of capital maintenance
- Integrated reporting and its audit: the current state and development trends
AUDITING
- Theoretical and methodological aspects of the "Audit sampling" national standard and its usage procedure
MANAGEMENT ACCOUNTS
- Applying models and methods of management accounting at different stages of building activities
ISSUES ON ACCOUNTING
- A balanced scorecard in risk management
- Intellectual capital as an accounting item: new aspects
- The materiality concept in accounting: experience of Ukraine
Taxation
- The pricing methodology for taxation purposes: application and problems
ISSUES ON ACCOUNTING
- Specifics of fixed assets write-off of the federal state unitary enterprise the Federal Penitentiary Service of Russia and recording results in accounting books
MANAGEMENT ACCOUNTS
- The Institute of Management Accounting in Russia: possible perspectives and ways of their implementation
REFORM OF REPORTING
- Positioning of integrated reporting as a source of competitive advantage
STATE TREASURY CONTROL
- Theoretical and practical aspects of the State Treasury control mechanism development
PROBLEMS. VIEWS. SOLUTIONS
- Legal aspects of franchising and specifics of its accounting
CHAPTER OF HISTORY
- The money of Medieval Europe
REFORM OF REPORTING
- The conceptual framework and the structure of international standard on integrated reporting
MANAGEMENT ACCOUNTS
- Realization of management accounting functions in the integrated accounting system of agricultural organizations
- A responsibility accounting model in a winery
PROBLEMS. VIEWS. SOLUTIONS
- Developing the methodology of departmental control over State assistance in agricultural enterprises
MANAGEMENT ACCOUNTS
- The modern paradigm of management reporting
- Activity-based costing in management accounting of an economic entity
- Management accounting development: history, factors, new developments
INTERNATIONAL AND NATIONAL STANDARDS
- The systems of Russian and International Financial Reporting Standards, their current relation and development prospects
CHAPTER OF HISTORY
- Historical background of juridical perception of the facts of economic life
ISSUE ON ACCOUNTING
- Substantiation of directions of development of internal control in organizations of inland water transport
MANAGEMENT ACCOUNTS
- The "balanced" approach in accounting for the disposal of fix assets
STATE TREASURY CONTROL
- Methodical aspects of carrying out the control actions for verification of the budget estimate state establishment
SCHOLARLY DISPUTE
- Applying the transformation techniques for retrospective record of changes in accounting policies
INTERNATIONAL EXPERIENCE
- Quotas on greenhouse gas emissions as an object of accounting by enterprises in Ukraine
ISSUES ON ACCOUNTING
- Recording sponsorship information in accounting books
MANAGEMENT ACCOUNTS
- Implementing strategic management accounting methods in the practice of construction organizations
FINANCIAL ACCOUNTING
- Financial instruments measurement in Russian and international accounting
AUDITING
- The definition of auditor's opinion: history, implication, problems
Foreign experience
- Building a modern accounting system under the process-based approach at consumer cooperation enterprises
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Applying adjustment mechanisms of financial statements indicators by the inflation rate under volatile national economy
MANAGEMENT ACCOUNTS
- Methods of allocating indirect costs and building a gross expenditure indicator based on an iterative algorithm
REFORM OF REPORTING
- Methods of accounting for and reporting of changes in accounting policies
Foreign experience
- Accounting and information support to waste management in the system of material flows of enterprises
|
